Section 42B(5) in Uttaranchal Value Added Tax Act, 2005
(5)Notwithstanding anything contained in Section 51, any person aggrieved by order of penalty passed under sub-section (3) or sub-section (4) of this Section may, within 60 days from the date of service of the copy of the order, appeal to such authority as may be prescribed.Provided that such appeal shall lie only if the proof of deposit of 50% of the amount of penalty, imposed under sub-section (3) or 25% of the amount of penalty imposed under sub-section (4) of this Section is submitted.] [Sub-section (13) of Section 35 inserted vide notification No. 331 /XXXVI(3)/ 2010/ 52(1)/ 2010, dated 06-10-2010.]
